Impact of a negative implicit price deflator (IPD) on property tax levies

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The following resources are designed to help county assessors and taxing districts determine the effect of the negative rate of inflation on levy limits.

IPD memos to County Assessors

2021 tax year
2020 tax year
2019 tax year
2018 tax year
2017 tax year
2016 tax year
2015 tax year
2014 tax year
2013 tax year
2012 tax year
2010 tax year

More information

Cover memo to county assessors and treasurers: Negative implicit price deflator questions & answers
Levy limit factor questions that arise when the implicit price deflator (IPD) is a negative value
Special notice: Determining the limit factor for increases in property tax levies